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public administration --- public accounting --- public policies --- economic law

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Continuing the search for greater reflectivity regarding accounting's role in society, this volume identifies the many ways accounting contributes to knowledge creation and the consequences in socio-economic realms. Accounting practice has always been concerned with fraud, legitimacy and trust. One might speculate an essential premise behind the audit of publicly held corporations is potential management deception, and thus a raison d'être for accounting and accountability. In this volume researchers, exploring themes of deception: examine financial statement manipulation in the decade after Sarbanes-Oxley (SOX), consider internal control impacts on earnings management, deliberate on the usefulness of audit opinions, and contemplate tax evasion practices and their antecedents. In contextualizing the public interest these researchers contemplate cultural distinctions, conflicts of interest, regulation, and the dynamic interfaces and divides between practitioners and academics. Envisioning the facilitation of overall enhancement of the broad community, recommendations for increasing the quality of communication between scholars and professionals is deliberated. Contributing as well to the undeniable concern for broad environmental degradation, the role of the discipline in maintaining the status quo is challenged. Rather, accounting's characterization of accountability should include attributes of socio-environmental destruction: complexity, uncertainty and diffused responsibility. These emergent accounts would inform the journey of constructing more representative accounts of technological degradation. Such imaginative emancipatory accounting would enhance decision- making, develop social well-being, and unfold new forms of knowledge and possibilities.

Accounting fraud. --- Accounting. --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Fraudulent accounting --- Accounting --- Fraud --- Corrupt practices --- Earnings management --- E-books --- Creative accounting --- Managed earnings --- Management, Earnings --- Finance, Public --- Business & Economics --- Public finance accounting. --- Financial. --- Government accounting --- Governmental accounting --- Public accounting

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This volume aims to contribute to the substance of this debate by looking at how the NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, economic, social and political factors. The NPM-led furore, based on the assumption of a leaner public sector, has hit the emerging economies; the outcomes of this in emerging economies have not yet been either researched or hugely publicised. In accounting, studies that relate and appreciate the history and its ideological significance are under-emphasized; henceforth this issue bridges the gap and focuses on studies that historically examine the development of accounting, accountability and auditing in the emerging economies, pre-and post NPM.

E-books --- Finance, Public --- Public administration --- Economic development --- Accounting --- Public administration. --- Economic development. --- Development, Economic --- Economic growth --- Growth, Economic --- Economic policy --- Economics --- Statics and dynamics (Social sciences) --- Development economics --- Resource curse --- Administration, Public --- Delivery of government services --- Government services, Delivery of --- Public management --- Public sector management --- Political science --- Administrative law --- Decentralization in government --- Local government --- Public officers --- Government accounting --- Governmental accounting --- Public accounting --- Accounting. --- Business & Economics --- Public finance accounting. --- General.

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financial reporting --- accounting --- budget --- financial accounting --- management accounting --- governmental --- Accounting --- Finance, Public --- Local finance --- County finance --- Finance, Local --- Township finance --- Grants-in-aid --- Cameralistics --- Public finance --- Public finances --- Currency question --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Accounting. --- Iran. --- Local government --- Government accounting --- Governmental accounting --- Public accounting --- Êran --- I-lang --- I.R.A. --- I.R.I. --- Ir --- IRI --- Islamic Republic of Iran --- Islamische Republik Iran --- Islamskai͡a Respublika Iran --- Jumhūrī-i Islāmī-i Īrān --- Komarî Îslamî Êran --- Northern Tier --- Paras --- Paras-Iran --- Persia --- Persia-Iran --- República Islâmica do Ir

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This Supplement Information focuses on recent developments regarding the Malawi government’s response to the recent fiscal scandal and on the implementation of two remaining prior actions. The IMF staff welcomes the continued progress in implementing remedial actions to address the recent fraud and actions by the authorities toward meeting the end-December 2013 quantitative targets. The IMF staff also welcomes the interim forensic audit report. Although it did not contain all the information sought by the IMF staff, it had enough to assure the IMF staff that the remedial measures being implemented by the authorities to strengthen system controls and financial management are in the right areas. Some risks remain. It will be important to cautiously implement the fiscal spending program to preserve buffers, lest the final audit reveal slightly larger fund misappropriation.

Finance, Public -- Accounting -- Data processing -- Iraq. --- Finance, Public -- Accounting -- Information technology -- Iraq. --- International economic relations. --- International Monetary Fund. --- Commerce --- Business & Economics --- International Commerce --- Finance, Public --- Accounting --- Data processing --- Information technology --- Cameralistics --- Public finance --- Economic policy, Foreign --- Economic relations, Foreign --- Economics, International --- Foreign economic policy --- Foreign economic relations --- Interdependence of nations --- International economic policy --- International economics --- New international economic order --- Currency question --- Economic policy --- International relations --- Economic sanctions --- Economic development --- Fiscal policy --- Monetary policy --- Corruption --- Economic indicators --- International Monetary Fund --- E-books --- Business indicators --- Indicators, Business --- Indicators, Economic --- Leading indicators --- Economic history --- Quality of life --- Economic forecasting --- Index numbers (Economics) --- Social indicators --- Corrupt practices --- Ethics --- Monetary management --- Currency boards --- Money supply --- Tax policy --- Taxation --- Development, Economic --- Economic growth --- Growth, Economic --- Economics --- Statics and dynamics (Social sciences) --- Development economics --- Resource curse --- Government policy --- Internationaal monetair fonds --- International monetary fund --- Public finances --- Banks and Banking --- Budgeting --- Exports and Imports --- Public Finance --- Statistics --- Money and Monetary Policy --- National Government Expenditures and Related Policies: General --- International Lending and Debt Problems --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- National Budget --- Budget Systems --- Debt --- Debt Management --- Sovereign Debt --- Data Collection and Data Estimation Methodology --- Computer Programs: Other --- Current Account Adjustment --- Short-term Capital Movements --- Public finance & taxation --- Banking --- Budgeting & financial management --- Econometrics & economic statistics --- Management accounting & bookkeeping --- Monetary economics --- Public financial management (PFM) --- Budget planning and preparation --- Expenditure --- External debt --- Public debt --- Balance of payments statistics --- Economic and financial statistics --- Debts, External --- Budget --- Banks and banking --- Expenditures, Public --- Finance --- Debts, Public --- Malawi